61.assessed level of material misstatement risk 重大错报风险的评估水平 1'R
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62.simall business 小规模企业
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63.accounting system 会计系统 \J3/keL
64.test of control 控制测试 0e16Ow6\!1
65.walk-through test 穿行测试 |@wyC0k!
66.communication 沟通
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67.flow chart 流程图 JYJU&u
68.reperformance of internal control 重新执行 id?E)Jy
69.audit evidence 审计证据 O m9jtWk
70.substantive procedures 实质性程序 gi$XB}L+X
71.assertions 认定 "}zt`3
72.esistence 存在 A[)C:
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73.occurrence 发生 /8c&Axuv
74.completeness 完整性 suVmg-d
75.rights and obligations 权利和义务 6Hf,6>
76.valuation and allocation 计价和分摊 ^RNOcM|
77.cutoff 截止 +>tUz D
78.accuracy 准确性 G%:GeW
79.classification 分类 ^$NJD
80.inspection 检查 b1-&v|L
81.supervision of counting 监盘 ,Eu?JH&}u
82.observation 观察 Ow/@Z7~
83.confirmation 函证 >5ChcefH
84.computation 计算 _A'{la~k
85.analytical procedures 分析程序 @D[`Oj)
86.vouch 核对 ea9oakF
87.trace 追查 q>s`uFRg(
88.audit sampling 审计抽样 MKg,!TELe
89.error 误差 uQ3[Jz`y
90.expected error 预期误差 [po "To
91.population 总体 (
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92.sampling risk 抽样风险 +B"0{>n}F
93.non- sampling risk 非抽样风险 J2M(1g)t9
94.sampling unit 抽样单位 kbI/4IRW
95.statistical sampling 统计抽样 C5X(U:
96.tolerable error 可容忍误差 Or+p%K}-7
97.the risk of under reliance 信赖不足风险 {' 5qv@3
98.the risk of over reliance 信赖过度风险 i$uN4tVKT
99.the risk of incorrect rejection 误拒风险 eUBrzoCO
100. the risk of incorrect acceptance 误受风险 @S3f:s0~D
101.working trial balance 试算平衡表 FHg0E++?
102.index and cross-referencing 索引和交叉索引 46No
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103.cash receipt 现金收入 /'wF2UR
104.cash disbursement 现金支出 ,wj"! o#
105.bank statement 银行对账单 DuF"*R~et
106.bank reconciliation 银行存款余额调节表 /aqEJGG>
107.balance sheet date 资产负债表日 j6YiE~
108.net realizable value 可变现净值 ]
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109.storeroom 仓库 E>uVofhml
110.sale invoice 销售发票 *hY2.t; X
111.price list 价目表 h~}.G{"
112.positive confirmation request 积极式询证函 "484n/D
113.negative confirmation request 消极式询证函 N4!<Xj
114.purchase requisition 请购单 {
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115.receiving report 验收报告 (z7+|JE.
116.gross margin 毛利 Wf26
117.manufacturing overhead 制造费用 V5mTu)tp5
118.material requisition 领料单 tWPO]3hW
119.inventory-taking 存货盘点 WO*9+\[v
120.bond certificate 债券 \}"m'(\c
121.stock certificate 股票 H9 tXSh
122.audit report 审计报告 =o 7}
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123.entity 被审计单位 rf
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124.addressee of the audit report 审计报告的收件人 U1R4x!ym4
125.unqualified opinion 无保留意见 -:Rp'SJ
126.qualified opinion 保留意见 N{Qxq
>6 G
127.disclaimer of opinion 无法表示意见 U5r}6D!)
128.adverse opinion 否定意见